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Title VIII PUBLIC OFFICERS AND EMPLOYEES, BONDS AND RECORDS

 Chapter 105

previous next Effective - 28 Aug 2014bottom

  105.664.  Actuarial valuation performed at least biennially — forwarded to joint committee on public employee retirement, when. — 1.  Each plan shall at least biennially prepare and have available as public information an actuarial valuation performed in compliance with applicable standards and guidelines as set forth by the governmental accounting standards board.  Any plan currently performing valuations on a biennial basis making a substantial proposed change in benefits as defined in section 105.660 shall have a new actuarial valuation performed using the same methods and assumptions for the most recent periodic actuarial valuation.

  2.  An actuarial valuation performed in compliance with applicable governmental accounting standards board pronouncements shall be forwarded to the joint committee on public employee retirement no later than sixty calendar days after completion or adoption of such valuation.

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(L. 2002 H.B. 1455, A.L. 2014 H.B. 1882)


---- end of effective   28 Aug 2014 ----

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